财务管理常用英语词汇
1．business企业商业业务
2．financial management财务管理
3．the goal of financial management财务管理的目标
4．profit maximization (maximize profit) 利润最大化
5．earnings per share maximization每股盈余最大化
6．stockholder (share holder) wealth maximization股东财富最大化7．stakeholder利益相关者
8．stock holder/shareholder股东
9．creditor/bondholder债权人
10．the factors that affect the stockholder value股东价值的影响因素11．cost of capital资本成本
12．capital investment资本投资
13．working capital 营运资本
善卷14．capital structure 资本结构
15．bankruptcy risk 破产风险
16．tax rate 税率
17．dividend policy股利政策
18．operating activity 经营活动
19．investing activity投资活动
20．financing activity 筹资活动
21．agency cost 代理成本
22．agency problem代理问题
23．moral risk道德风险
24．adver lection逆向选择
25．corporate social responsibility企业社会责任
26．financial markets金融市场
27．money markets短期资金市场
28．capital markets长期资金市场
29．spot markets现货市场
30．future markets期货市场
春节的习俗50字31．public offer markets向公众发行的市场
32．initial public offering 首次公开发行股票(即IPO）
33．private placement markets私募市场
34．corporate bond market企业债券市场
35．stock market股票市场
36．financial future market金融期货市场
37．financial ratio analysis 财务比率分析
38．four major categories of financial ratios 四类财务比率39．liquidity ratios 短期偿债能力比率
40．long-term liquidity ratios 长期偿债能力比率
41．profitability ratios盈利能力比率
42．operating income经营收益
43．earnings per share每股收益
44．working capital营运资本
45．current ratio流动比率
46．quick ratio速动比率
47．cash flow ratio现金流量比率
48．operating cash flows经营现金流
49．cash flow from operations经营活动现金流
50．investing cash flows投资现金流
51．cash flow from investing 投资活动现金流
52．cash flows from financing筹资活动现金流
53．debt ratio资产负债率
54．debt-to-equity ratio产权比率
55．equity multiplier权益乘数
56．debt-to-long capital ratio长期资本负债率
57．time of interest earned bad on earnings (TIE)
58．earnings-bad interest coverage ratio利息保障倍数
59．cash flow coverage ratio现金流量保障比率
60．time of interest earned bad on cash flows
61．cash flow-bad interest coverage ratio现金流量利息保障倍数
62．debt-to-cash flow ratio现金流量债务比
63．accounts receivable turnover/days sales outstanding (DSO) 应收账款周转率/应收账款周转天数
64．inventory turnover存货周转率
65．current asts turnover流动资产周转率
66．non-current asts turnover/fixed asts turnover非流动资产周转率（固定资产周转率）
67．total asts turnover总资产周转率
68．gross profit margin销售毛利率
69．net profit margin销售利润率
70．return on asts (ROA) 资产利润率
71．return on equity (ROE) 权益净利率
72．Du Pont system杜邦财务分析体系
73．improved financial analysis system改进的财务分析体系
74．net operating asts净经营资产
75．net financial liabilities净金融负债
76．after-tax operating profit税后经营利润
77．after-tax interest expen税后利息费用
78．net financial leverage净财务杠杆
79．earnings per share每股盈余
80．sales forecast销售预测
81．the percentage of sales method销售百分比法
82．external financing requirement(EFR) 外部融资额
83．nsitivity analysis of EFR外部融资需求的敏感分析
84．internal growth rate内含增长率
85．sustainable growth rate可持续增长率
86．effective growth rate实际增长率
87．overall budget (general budget) 全面预算
88．sales budget销售预算
89．production budget生产预算
90．direct material budget直接材料预算
91．direct labor budget直接人工预算
92．overhead budget制造费用预算
93．product cost budget产品成本预算
94．sales expen and administrative销售费用
95．general expen budget 管理费用预算
96．cash budget现金预算
97．capital expenditure budget资本支出预算
98．income statement budget利润表预算
99．balance sheet budget资产负债表预算
100．flexible budget弹性预算
101．the valuation of discounted cash flow method 折现现金流量估价法
美国著名电影102．the time value of money 货币的时间价值
103．future value and prent value 复利终值及现值
104．ordinary annuity普通年金
105．annuity due预付年金
106．deferred annuity递延年金
107．perpetuity永续年金
108．bond valuation债券估价
109．par value (face value, principal) 债券面值
110．coupon rate票面利率
111．maturity date到期日
112．nominal annual rate名义利率
113．periodic rate周期利率
114．effective annual rate实际利率
115．real discount bond纯贴现债券
代理制
116．zero bond平息债券
117．perpetual bond永久债券
118．outstanding bond流通债券
119．yield to maturity 债券到期收益率
120．stock valuation 股票估价
121．ordinary stock普通股
122．preferred stock优先股
123．common stockholder 普通股股东
124．preferred stockholder优先股股东
125．open price开盘价
126．clo price收盘价
127．high price最高价
128．low price最低价
129．zero growth model valuation零增长股票估价
130．constant growth model valuation 固定增长股票估价
131．non-constant growth model valuation 非固定增长股票估价
132．risk and rate of return 风险和报酬
133．stand-alone risk and rates of return 单项资产的风险和报酬
134．Relaxed/restricted/moderate current ast investment policy宽松的/紧缩的/适中的营运资本政策
135．maturity matching(lf-liquidating) /aggressive/conrvative current ast financing policy配合型/激进型/稳健型筹资政策
136．residual income剩余收益
137．credit terms for borrowing借款的信用条件
138．line of credit信贷限额
139．revolving credit agreement周转信贷协议
140．compensating balances补偿性余额
141．loan mortgage借款抵押
142．forms of interest payment借款利息的支付方法143．distributions to shareholders/dividend distribution利润分配144．declaration date股利宣告日
145．holder-of-record date股权登记日
146．payment date股利支付日
147．ex-dividend date除息日
148．cash dividend现金股利
149．ast (property)dividend财产股利
150．liability dividend负债股利
151．stock dividend股票股利
152．dividend irrelevance theory股利无关论
153．dividend relevance theory股利相关论
154．private corporation私募公司未上市公司
155．book-value weight账面价值权数
156．market value weight市场价值权数
157．target value weight目标价值权数鞭笞
158．business risk经营风险
159．financial risk财务风险
160．degree of operational leverage经营杠杆系数
161．degree of financial leverage财务杠杆系数
162．total degree of leverage总杠杆系数
163．debt holder债权人
164．net profit theory净收益理论
165．operating profit theory营业收益理论
166．trade-off theory权衡理论
167．EPS analysis of financing融资的每股收益分析
168．optimal capital structure最佳资本结构
169．firm valuation企业价值评估
170．integrated value企业的整体价值
171．economic value企业的经济价值
邀请函生日宴
172．current market value现时市场价值
173．fair market value公平市场价值
174．entity value实体价值
175．equity value股权价值
176．going-concern value持续经营价值
177．liquidation value清算价值
178．minor equity value少数股权价值
179．controlling equity value控股权价值
180．premium of controlling rights控股权溢价
181．dividend discount model股利折现模型
182．option-pricing model期权定价模型
183．discounted cash flow valuation折现现金流量模型
184．book value 账面价值
185．market value市场价值
186．liquidation value 清算价值
187．stand-alone risk and rates of return单项资产的风险和报酬
188．probability概率
189．expected value
190．variance方差
191．standard deviation标准差
192．coefficient of variation(CV)变化系数
193．portfolio risk and return投资组合的风险和报酬
194．expected rate of return预期报酬率
195．correlation相关性
196．perfectly positive correlation完全正相关
197．perfectly negative correlation完全负相关
198．no correlation不相关
199．coefficient of correlation相关系数
200．co-variance协方差
三鲜
201．efficient t有效集
202．capital market line资本市场线
认识钟表ppt
203．equilibrium均衡点
204．systematic risk (market risk, non-diversifiable risk) 系统风险
205．non systematic risk (company-specific risk, diversifiable risk)非系统风险206．capital ast pricing model (CAPM) 资本资产定价模型
207．curity market line证券市场线
208．opportunity cost of capital资本的机会成本
209．required rate of return on investment投资的必要报酬率
210．net prent value (NPV) 净现值
211．profitability index (PI) 现值指数
212．internal rate of return (IRR) 内含报酬率
213．payback period (PP) 回收期
214．accounting rate of return (ARR)会计收益率
215．cash flows现金流量
216．cash outflows现金流出量
217．cash inflows现金流入量
218．operating cash flows营业现金流量
219．cash costs付现成本
220．salvage value残值
221．relevant cost相关成本
222．irrelevant cost非相关成本
223．differential cost差额成本
